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c. For the years beginning January 1, 2028, and ending December 31, 2030, upon every <br /> person engaging within the city in the business of making sales of retail services;as to <br /> such persons,the amount of tax with respect to such business shall be equal to the <br /> gross proceeds of sales multiplied by the rate of one-tenth of one percent where such <br /> gross proceeds are up to and including nine billion dollars and where such gross <br /> proceeds exceed nine billion dollars,such gross proceeds so exceeding the nine billion <br /> dollars shall be multiplied by the rate of twenty-five-hundredths of one percent; <br /> d. For the years beginning January 1, 2031, and ending December 31, 2033, upon every <br /> person engaging within the city in the business of making sales of retail services;as to <br /> such persons,the amount of tax with respect to such business shall be equal to the <br /> gross proceeds of sales multiplied by the rate of one-tenth of one percent where such <br /> gross proceeds are up to and including nine billion five hundred million dollars and <br /> where such gross proceeds exceed nine billion five hundred million dollars,such gross <br /> proceeds so exceeding the nine billion five hundred million dollars shall be multiplied by <br /> the rate of twenty-five-hundredths of one percent; and <br /> e. For the years beginning January 1, 2034, upon every person engaging within the city <br /> in the business of making sales of retail services; as to such persons,the amount of tax <br /> with respect to such business shall be equal to the gross proceeds of sales multiplied by <br /> the rate of one-tenth of one percent. <br /> 7. Upon every other person engaging within the city in any business activity other than or in <br /> addition to those enumerated in the above subsections (A)(1)to (A)(6); as to such persons,the <br /> amount of tax on account of such activities shall be equal to the gross income of the business <br /> multiplied by the rate of one-tenth of one percent, except as provided in (a), (b), (c), (d),and (e) <br /> of this subsection (A)(7). This subsection includes, among others, and without limiting the scope <br /> hereof(whether or not title to material used in the performance of such business passes to <br /> another by accession, merger or other than by outright sale), persons engaged in the business of <br /> developing or producing custom software or of customizing canned software, producing <br /> royalties or commissions, and persons engaged in the business of rendering any type of service <br /> which does not constitute a sale at retail, a sale at wholesale, or a retail service. <br /> a. For the years beginning January 1, 2022, and ending December 31, 2024, upon every <br /> other person engaging within the city in any business activity other than or in addition <br /> to those enumerated in the above subsections (A)(1)to (A)(6); as to such persons,the <br /> amount of tax on account of such activities shall be equal to the gross income of the <br /> business multiplied by the rate of one-tenth of one percent where such gross income is <br /> up to and including eight billion dollars and where such gross income exceeds eight <br /> billion dollars,such gross income so exceeding the eight billion dollars shall be <br /> multiplied by the rate of twenty-five-hundredths of one percent; <br /> b. For the years beginning January 1, 2025, and ending December 31, 2027, upon every <br /> other person engaging within the city in any business activity other than or in addition <br /> to those enumerated in the above subsections (A)(1)to (A)(6); as to such persons,the <br /> im 2021 ORDINANCE: Business&Occupation Tax Page 9 of 11 <br />